The following oqing information pertains to Jacobsen Co.'s accounts receivable at December 31, 2021 Days Outstanding 0-30 31-60 61-120 Over 120 Estimated Uncollectible 35 48 99 18% Amount $422,000 142,000 102,000 122,000 20 During 2021, Jacobsen wrote off $18.200 in receivables and recovered $6.200 that had been written off in prior years. Jacobsen's December 31, 2020, allowance for uncollectible accounts was $41.000. Using the balance sheet approach, what amount of allowance for uncollectible accounts should Jacobsen report at December 31, 2021? Multiple Choice